TCFD-CLIMATE-DISCLOSURE

Framework climate finance disclosure FSB.

Définition

TCFD 11 Recommended Disclosures sur 4 pillars : Governance (G1 Board oversight, G2 Management role), Strategy (S1 Material climate risks/opps, S2 Climate impact business, S3 Resilience scenario analysis 1.5C/2C/4C), Risk Management (R1 Climate risk ID processes, R2 Climate risk management, R3 Integration enterprise risk), Metrics and Targets (M1 Climate metrics, M2 Scope 1-2-3 GHG emissions, M3 Targets and performance). Adoption ~4000 organisations 2024. TCFD activities transferred to IFRS Foundation/ISSB octobre 2023 (IFRS S2 reprend TCFD).

Origine

TCFD cree par Financial Stability Board (FSB) decembre 2015 ; presidee Michael Bloomberg ; recommendations finales publie juin 2017 ; activites transferees IFRS Foundation octobre 2023.

Exemple en contexte

BNP Paribas publie son rapport TCFD 2023 : scenario analyse 1.5C, 2C, 4C sur portfolio energy lending ; transition risks ~10% portfolio, physical risks ~5% portfolio.

Termes liés

• ISSB IFRS S1-S2 — successeur formel.